Using COTAX to prepare the closure notice

Check that the amount of CT chargeable agrees with the figure the caseworker has given you.

If the figure does not agree, use the button to produce a printout of the screen and refer it to the caseworker for further guidance. Use the button to abandon RAMA until you get fresh instructions.

If the penalty needs to be amended because of the revenue amendment, the caseworker’s instructions will say whether you should allow COTAX to issue the amended penalty automatically.

The case must be shown as settled in both the COTAX and the Caseflow or CQI systems. If you do not have access to the relevant Caseflow or CQI system, refer the case back to the caseworker so they can take the necessary action.

If the enquiry is recorded in Caseflow and you have access to that system, ask the caseworker to allocate the task to you and follow the guidance on the Enforcement & Compliance intranet site by following the Caseflow ‘Useful link’ and then the Caseflow Guidance link.

If the enquiry is recorded on CQI and you have access to that system, follow the guidance in the Managing Compliance Guide at MCG731.

You need to amend the AP structure before you can issue the closure notice

16. Use function MAPS (Maintain AP Signals). Select the AP the caseworker has told you to supersede, select the [SA Enquiry Details] button and change the ‘enquiry in progress’ signal to ‘N’.

17. Use function DASS (Display Assessment) to view the assessments on the AP you are going to supersede.

18. Use the button to produce prints of all the assessments as these must be kept in case they are later needed for evidential purposes.

19. If the company tax return for the AP you are going to supersede was submitted electronically, use View CT Returns and takes prints of the CT600 and attachments.

20. Use function URTN (Unlog Return) to unlog the return on the AP that you are going to supersede.

21. Use function MAPD (Maintain AP Dates) to change the structure of the AP record as instructed by the caseworker.

If COTAX cannot automatically link the APs, ask the caseworker for advice.

22. Use function LRTN (Log Return) to log and capture the return onto the correct AP. Do not ask COTAX to issue an acknowledgement as we no longer issue paper acknowledgements.

23. Use function MAPS (Maintain AP signals). Select the correct A, select the [SA Enquiry Details] button, set the ‘enquiry in progress’ signal to ‘Y’, change the ‘started’ date to the original enquiry start date and Enter the enquiry type.

24. Use function MRSC (Maintain Repay / Realloc Signals (Company)) to unset the inhibition on automatic repayments and reallocations for all APs.

25. Check function VPPD (View Payment and Posting Details) to make sure payments have correctly been moved from the superseded AP to the new AP.

If payments need to be moved manually, use function REWD (Direct Reallocation Within COTAX) to do so.